{"id":2637,"date":"2026-08-20T09:00:35","date_gmt":"2026-08-20T02:00:35","guid":{"rendered":"https:\/\/www2.lacviet.vn\/?p=2637"},"modified":"2026-08-20T11:20:10","modified_gmt":"2026-08-20T04:20:10","slug":"cach-lap-bao-cao-tai-chinh","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/cach-lap-bao-cao-tai-chinh\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh chu\u1ea9n Th\u00f4ng t\u01b0 99\/2025\/TT-BTC"},"content":{"rendered":"

Financial reporting<\/strong> l\u00e0 qu\u00e1 tr\u00ecnh t\u1ed5ng h\u1ee3p, ki\u1ec3m tra, tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p th\u00e0nh m\u1ed9t b\u1ed9 b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh. Quy tr\u00ecnh th\u1ef1c t\u1ebf th\u01b0\u1eddng g\u1ed3m: kh\u00f3a s\u1ed5 v\u00e0 ki\u1ec3m tra d\u1eef li\u1ec7u k\u1ebf to\u00e1n, th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n cu\u1ed1i k\u1ef3, \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0, l\u1eadp t\u1eebng b\u00e1o c\u00e1o, ki\u1ec3m tra t\u00ednh kh\u1edbp \u0111\u00fang, ho\u00e0n thi\u1ec7n thuy\u1ebft minh, k\u00fd v\u00e0 n\u1ed9p b\u00e1o c\u00e1o \u0111\u00fang h\u1ea1n.<\/p>\n

The same Lac Viet<\/a> t\u00ecm hi\u1ec3u chi ti\u1ebft v\u1ec1 quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh doanh nghi\u1ec7p trong b\u00e0i vi\u1ebft n\u00e0y.<\/p>\n

1. L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec? K\u1ebf to\u00e1n c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng g\u00ec?<\/h2>\n

T\u1eeb n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Circular 99\/2025\/TT-BTC<\/a>. Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn t\u1eeb ch\u1ee9ng t\u1eeb, t\u00e0i kho\u1ea3n, ghi s\u1ed5 \u0111\u1ebfn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC; vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf v\u1eabn th\u1ef1c hi\u1ec7n theo ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng x\u00e1c nh\u1eadn Th\u00f4ng t\u01b0 99 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC trong ph\u1ea1m vi \u00e1p d\u1ee5ng.<\/p>\n

1.1 L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/h3>\n
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Financial reporting<\/strong> (BCTC) l\u00e0 qu\u00e1 tr\u00ecnh t\u1ed5ng h\u1ee3p, ki\u1ec3m tra, tr\u00ecnh b\u00e0y to\u00e0n b\u1ed9 th\u00f4ng tin t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n th\u00e0nh h\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh. N\u00f3i \u0111\u01a1n gi\u1ea3n, d\u1eef li\u1ec7u t\u1eeb ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh cu\u1ed1i k\u1ef3 s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p th\u00e0nh nh\u1eefng con s\u1ed1 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 kinh doanh, d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<\/blockquote>\n

V\u1ec1 b\u1ea3n ch\u1ea5t, l\u1eadp BCTC kh\u00f4ng \u0111\u01a1n thu\u1ea7n l\u00e0 nh\u1eadp s\u1ed1 li\u1ec7u v\u00e0o m\u1ed9t bi\u1ec3u m\u1eabu ho\u1eb7c nh\u1ea5n n\u00fat \u201ck\u1ebft xu\u1ea5t b\u00e1o c\u00e1o\u201d tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n. Tr\u01b0\u1edbc khi m\u1ed9t con s\u1ed1 xu\u1ea5t hi\u1ec7n tr\u00ean BCTC, k\u1ebf to\u00e1n ph\u1ea3i b\u1ea3o \u0111\u1ea3m nghi\u1ec7p v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang k\u1ef3, \u0111\u00fang b\u1ea3n ch\u1ea5t, c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 ch\u1ee9ng t\u1eeb.<\/p>\n

C\u00f3 th\u1ec3 h\u00ecnh dung quy tr\u00ecnh theo m\u1ed9t d\u00f2ng ch\u1ea3y:<\/p>\n

Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u2192 Ghi nh\u1eadn nghi\u1ec7p v\u1ee5 \u2192 S\u1ed5 k\u1ebf to\u00e1n \u2192 \u0110\u1ed1i chi\u1ebfu, \u0111i\u1ec1u ch\u1ec9nh cu\u1ed1i k\u1ef3 \u2192 Kh\u00f3a s\u1ed5 \u2192 L\u1eadp BCTC \u2192 Ki\u1ec3m tra v\u00e0 gi\u1ea3i tr\u00ecnh.<\/p>\n

V\u00ed d\u1ee5, cu\u1ed1i n\u0103m doanh nghi\u1ec7p c\u00f3 s\u1ed1 d\u01b0 ph\u1ea3i thu kh\u00e1ch h\u00e0ng l\u00e0 10 t\u1ef7 \u0111\u1ed3ng. K\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 l\u1ea5y con s\u1ed1 10 t\u1ef7 \u0111\u1ed3ng tr\u00ean s\u1ed5 \u0111\u1ec3 \u0111\u01b0a th\u1eb3ng v\u00e0o BCTC. C\u1ea7n ki\u1ec3m tra s\u1ed1 li\u1ec7u n\u00e0y c\u00f3 kh\u1edbp v\u1edbi s\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3, x\u00e1c nh\u1eadn v\u1edbi kh\u00e1ch h\u00e0ng hay kh\u00f4ng; trong \u0111\u00f3 c\u00f3 kho\u1ea3n n\u00e0o qu\u00e1 h\u1ea1n ho\u1eb7c c\u00f3 d\u1ea5u hi\u1ec7u kh\u00f3 thu hay kh\u00f4ng; c\u00e1c kho\u1ea3n ph\u00e1t sinh cu\u1ed1i k\u1ef3 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang k\u1ef3 ch\u01b0a. Ch\u1ec9 sau khi ho\u00e0n t\u1ea5t c\u00e1c b\u01b0\u1edbc ki\u1ec3m tra x\u1eed l\u00fd c\u1ea7n thi\u1ebft, s\u1ed1 li\u1ec7u m\u1edbi c\u00f3 c\u01a1 s\u1edf \u0111\u1ec3 tr\u00ecnh b\u00e0y tr\u00ean BCTC.<\/p>\n

1.2 Ai c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 k\u00fd b\u00e1o c\u00e1o t\u00e0i ch\u00ednh?<\/h3>\n

Tr\u00e1ch nhi\u1ec7m l\u1eadp BCTC thu\u1ed9c v\u1ec1 doanh nghi\u1ec7p v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c doanh nghi\u1ec7p t\u1ed5 ch\u1ee9c, ph\u00e2n c\u00f4ng. Ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n c\u00f3 th\u1ec3 l\u00e0 k\u1ebf to\u00e1n vi\u00ean, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ho\u1eb7c k\u1ebf to\u00e1n tr\u01b0\u1edfng\/ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n t\u00f9y theo quy m\u00f4, m\u00f4 h\u00ecnh t\u1ed5 ch\u1ee9c c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh vi\u1ec7c l\u1eadp v\u00e0 k\u00fd BCTC th\u1ef1c hi\u1ec7n theo Lu\u1eadt K\u1ebf to\u00e1n, c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt K\u1ebf to\u00e1n, c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thu\u00ea \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y BCTC ho\u1eb7c d\u1ecbch v\u1ee5 l\u00e0m k\u1ebf to\u00e1n tr\u01b0\u1edfng, th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi h\u00e0nh ngh\u1ec1, \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i \u0111\u01b0\u1ee3c ghi r\u00f5 tr\u00ean BCTC theo quy \u0111\u1ecbnh.<\/p>\n

\u0110i\u1ec1u n\u00e0y c\u00f3 \u00fd ngh\u0129a th\u1ef1c t\u1ebf \u1edf ch\u1ed7 doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 xem vi\u1ec7c l\u1eadp BCTC l\u00e0 tr\u00e1ch nhi\u1ec7m ri\u00eang c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n vi\u00ean. Ng\u01b0\u1eddi l\u1eadp b\u00e1o c\u00e1o c\u1ea7n b\u1ea3o \u0111\u1ea3m s\u1ed1 li\u1ec7u ch\u00ednh x\u00e1c \u0111\u1ea7y \u0111\u1ee7; k\u1ebf to\u00e1n tr\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n vai tr\u00f2 ki\u1ec3m so\u00e1t chuy\u00ean m\u00f4n; ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m k\u00fd BCTC theo quy \u0111\u1ecbnh.<\/p>\n

V\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ph\u00f2ng ban, chi nh\u00e1nh ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng giao d\u1ecbch l\u1edbn, vi\u1ec7c ph\u00e2n \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m c\u00e0ng quan tr\u1ecdng. Ch\u1eb3ng h\u1ea1n, b\u1ed9 ph\u1eadn kho c\u1ea7n cung c\u1ea5p s\u1ed1 li\u1ec7u ki\u1ec3m k\u00ea, b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 cung c\u1ea5p d\u1eef li\u1ec7u ti\u1ec1n l\u01b0\u01a1ng, b\u1ed9 ph\u1eadn mua h\u00e0ng\/b\u00e1n h\u00e0ng ph\u1ed1i h\u1ee3p \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3, trong khi k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1eadp h\u1ee3p v\u00e0 x\u1eed l\u00fd s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o.<\/p>\n

1.3 B\u1ed9 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99 g\u1ed3m nh\u1eefng b\u00e1o c\u00e1o n\u00e0o?<\/h3>\n

Theo Th\u00f4ng t\u01b0 99, h\u1ec7 th\u1ed1ng BCTC c\u1ee7a doanh nghi\u1ec7p g\u1ed3m 4 b\u00e1o c\u00e1o ch\u00ednh: B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, B\u1ea3n thuy\u1ebft minh BCTC.<\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, BCTC n\u0103m s\u1eed d\u1ee5ng c\u00e1c m\u1eabu B01-DN, B02-DN, B03-DN, B09-DN. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c th\u00ec s\u1eed d\u1ee5ng b\u1ed9 bi\u1ec3u m\u1eabu ri\u00eang g\u1ed3m B01-DNKLT, B02-DNKLT, B03-DNKLT v\u00e0 B09-DNKLT.<\/p>\n\n\n\n\n\n\n\n
Report<\/strong><\/td>\nM\u1ee5c \u0111\u00edch ch\u00ednh<\/strong><\/td>\nN\u1ed9i dung k\u1ebf to\u00e1n c\u1ea7n ch\u00fa \u00fd<\/strong><\/td>\n<\/tr>\n
Report financial situation<\/td>\nPh\u1ea3n \u00e1nh t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3<\/td>\nKi\u1ec3m tra s\u1ed1 d\u01b0 t\u00e0i s\u1ea3n, c\u00f4ng n\u1ee3, v\u1ed1n, kh\u1ea3 n\u0103ng c\u00e2n \u0111\u1ed1i<\/td>\n<\/tr>\n
Report results of business activities<\/td>\nPh\u1ea3n \u00e1nh doanh thu, chi ph\u00ed, k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3<\/td>\n\u0110\u1ed1i chi\u1ebfu doanh thu, gi\u00e1 v\u1ed1n, chi ph\u00ed, l\u1ee3i nhu\u1eadn<\/td>\n<\/tr>\n
Statements of cash flows<\/td>\nPh\u1ea3n \u00e1nh d\u00f2ng ti\u1ec1n v\u00e0o, d\u00f2ng ti\u1ec1n ra trong k\u1ef3<\/td>\n\u0110\u1ed1i chi\u1ebfu d\u00f2ng ti\u1ec1n v\u1edbi s\u1ed1 d\u01b0 ti\u1ec1n v\u00e0 c\u00e1c giao d\u1ecbch th\u1ef1c t\u1ebf<\/td>\n<\/tr>\n
B\u1ea3n thuy\u1ebft minh BCTC<\/td>\nGi\u1ea3i th\u00edch ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, c\u00e1c kho\u1ea3n m\u1ee5c quan tr\u1ecdng<\/td>\nB\u1ea3o \u0111\u1ea3m th\u00f4ng tin thuy\u1ebft minh kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c b\u00e1o c\u00e1o<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng BCTC t\u1ea1i Ph\u1ee5 l\u1ee5c IV c\u1ee7a Th\u00f4ng t\u01b0 99 \u0111\u1ec3 l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o. Trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ea7n b\u1ed5 sung ch\u1ec9 ti\u00eau, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ed5 sung nh\u01b0ng ph\u1ea3i b\u1ea3o \u0111\u1ea3m c\u00e1c nguy\u00ean t\u1eafc l\u1eadp, tr\u00ecnh b\u00e0y BCTC, thuy\u1ebft minh n\u1ed9i dung b\u1ed5 sung; \u0111\u1ed3ng th\u1eddi ph\u1ea3i ban h\u00e0nh quy ch\u1ebf h\u1ea1ch to\u00e1n ho\u1eb7c t\u00e0i li\u1ec7u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng l\u00e0m c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n.<\/p>\n

Nh\u01b0 v\u1eady, tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u l\u1eadp BCTC, k\u1ebf to\u00e1n c\u1ea7n tr\u1ea3 l\u1eddi \u0111\u01b0\u1ee3c ba c\u00e2u h\u1ecfi: Doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n n\u00e0o? B\u1ed9 BCTC n\u00e0o ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p? S\u1ed1 li\u1ec7u \u0111\u1ea7u v\u00e0o \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra x\u1eed l\u00fd \u0111\u1ea7y \u0111\u1ee7 ch\u01b0a? Tr\u1ea3 l\u1eddi \u0111\u00fang ba c\u00e2u h\u1ecfi n\u00e0y s\u1ebd gi\u00fap qu\u00e1 tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o di\u1ec5n ra thu\u1eadn l\u1ee3i h\u01a1n v\u00e0 h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng \u0111\u1ebfn b\u01b0\u1edbc cu\u1ed1i m\u1edbi ph\u00e1t hi\u1ec7n sai l\u1ec7ch ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u00e0ng lo\u1ea1t.<\/p>\n

2. Nguy\u00ean t\u1eafc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99<\/h2>\n

Khi th\u1ef1c hi\u1ec7n c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n kh\u00f4ng ch\u1ec9 c\u1ea7n l\u1ea5y s\u1ed1 li\u1ec7u t\u1eeb s\u1ed5 k\u1ebf to\u00e1n v\u00e0 \u0111\u01b0a v\u00e0o bi\u1ec3u m\u1eabu. BCTC ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf s\u1ed1 li\u1ec7u \u0111\u00e3 kh\u00f3a s\u1ed5, ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch, tr\u00ecnh b\u00e0y nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3.<\/p>\n

Th\u00f4ng t\u01b0 99\/2025\/TT-BTC quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c l\u1eadp, tr\u00ecnh b\u00e0y BCTC, x\u1eed l\u00fd khi doanh nghi\u1ec7p kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c.<\/p>\n

2.1 BCTC ph\u1ea3i ph\u1ea3n \u00e1nh trung th\u1ef1c, h\u1ee3p l\u00fd t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/h3>\n

S\u1ed1 li\u1ec7u tr\u00ean BCTC ph\u1ea3i \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng t\u1eeb c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf th\u1ef1c t\u1ebf, \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch. K\u1ebf to\u00e1n kh\u00f4ng n\u00ean \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ch\u1ec9 \u0111\u1ec3 l\u00e0m cho doanh thu, l\u1ee3i nhu\u1eadn ho\u1eb7c t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p tr\u1edf n\u00ean \u201c\u0111\u1eb9p\u201d h\u01a1n.<\/p>\n

V\u00ed d\u1ee5, doanh nghi\u1ec7p c\u00f3 5 t\u1ef7 \u0111\u1ed3ng ph\u1ea3i thu kh\u00e1ch h\u00e0ng nh\u01b0ng trong \u0111\u00f3 c\u00f3 kho\u1ea3n n\u1ee3 \u0111\u00e3 qu\u00e1 h\u1ea1n l\u00e2u ng\u00e0y. K\u1ebf to\u00e1n c\u1ea7n r\u00e0 so\u00e1t kh\u1ea3 n\u0103ng thu h\u1ed3i, x\u1eed l\u00fd theo quy \u0111\u1ecbnh, thay v\u00ec m\u1eb7c nhi\u00ean gi\u1eef nguy\u00ean s\u1ed1 li\u1ec7u ch\u1ec9 v\u00ec \u0111\u00f3 l\u00e0 s\u1ed1 d\u01b0 \u0111ang c\u00f3 tr\u00ean s\u1ed5.<\/p>\n

Th\u00f4ng t\u01b0 99 nh\u1ea5n m\u1ea1nh y\u00eau c\u1ea7u th\u00f4ng tin tr\u00ean BCTC ph\u1ea3i th\u00edch h\u1ee3p, \u0111\u1ea7y \u0111\u1ee7 tr\u00ean c\u00e1c kh\u00eda c\u1ea1nh tr\u1ecdng y\u1ebfu, c\u00f3 th\u1ec3 ki\u1ec3m ch\u1ee9ng, k\u1ecbp th\u1eddi, d\u1ec5 hi\u1ec3u, nh\u1ea5t qu\u00e1n c\u00f3 kh\u1ea3 n\u0103ng so s\u00e1nh.<\/p>\n

2.2 \u0110\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n trong ch\u00ednh s\u00e1ch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n<\/h3>\n

Doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n c\u00e1c ch\u00ednh s\u00e1ch, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n gi\u1eefa c\u00e1c k\u1ef3 \u0111\u1ec3 s\u1ed1 li\u1ec7u c\u00f3 th\u1ec3 so s\u00e1nh v\u00e0 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c xu h\u01b0\u1edbng t\u00e0i ch\u00ednh.<\/p>\n

Ch\u1eb3ng h\u1ea1n, n\u1ebfu ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 m\u1ed9t kho\u1ea3n chi ph\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn v\u00e0 \u00e1p d\u1ee5ng cho c\u00e1c k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean t\u1ef1 \u00fd thay \u0111\u1ed5i trong k\u1ef3 m\u1edbi ch\u1ec9 v\u00ec mu\u1ed1n \u0111i\u1ec1u ch\u1ec9nh k\u1ebft qu\u1ea3 kinh doanh. N\u1ebfu c\u00f3 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n theo tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p, c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u00e1ch x\u1eed l\u00fd, th\u1ef1c hi\u1ec7n thuy\u1ebft minh theo quy \u0111\u1ecbnh.<\/p>\n

\u0110\u00e2y l\u00e0 \u0111i\u1ec3m k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u00ean \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi ki\u1ec3m tra BCTC: kh\u00f4ng ch\u1ec9 ki\u1ec3m tra s\u1ed1 cu\u1ed1i k\u1ef3 c\u00f3 \u0111\u00fang hay kh\u00f4ng m\u00e0 c\u00f2n ph\u1ea3i xem c\u00e1ch x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u c\u00f3 nh\u1ea5t qu\u00e1n v\u1edbi k\u1ef3 tr\u01b0\u1edbc hay kh\u00f4ng.<\/p>\n

2.3 \u0110\u1ea3m b\u1ea3o kh\u1ea3 n\u0103ng so s\u00e1nh gi\u1eefa c\u00e1c k\u1ef3 k\u1ebf to\u00e1n<\/h3>\n

M\u1ed9t BCTC c\u00f3 gi\u00e1 tr\u1ecb kh\u00f4ng ch\u1ec9 n\u1eb1m \u1edf s\u1ed1 li\u1ec7u c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i m\u00e0 c\u00f2n \u1edf kh\u1ea3 n\u0103ng gi\u00fap ng\u01b0\u1eddi \u0111\u1ecdc \u0111\u00e1nh gi\u00e1 s\u1ef1 thay \u0111\u1ed5i so v\u1edbi c\u00e1c k\u1ef3 tr\u01b0\u1edbc.<\/p>\n

V\u00ed d\u1ee5, doanh thu n\u0103m nay t\u0103ng 20% nh\u01b0ng l\u1ee3i nhu\u1eadn gi\u1ea3m. N\u1ebfu s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u1ea5t qu\u00e1n, k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ban l\u00e3nh \u0111\u1ea1o c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c ph\u00e2n t\u00edch nguy\u00ean nh\u00e2n nh\u01b0 gi\u00e1 v\u1ed1n, chi ph\u00ed b\u00e1n h\u00e0ng ho\u1eb7c chi ph\u00ed qu\u1ea3n l\u00fd t\u0103ng. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu c\u00e1ch ph\u00e2n lo\u1ea1i ho\u1eb7c tr\u00ecnh b\u00e0y thay \u0111\u1ed5i nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd ph\u00f9 h\u1ee3p, vi\u1ec7c so s\u00e1nh c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eadn \u0111\u1ecbnh sai.<\/p>\n

V\u00ec v\u1eady, trong h\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra c\u1ea3 s\u1ed1 li\u1ec7u k\u1ef3 n\u00e0y, s\u1ed1 li\u1ec7u so s\u00e1nh, \u0111\u1eb7c bi\u1ec7t v\u1edbi nh\u1eefng kho\u1ea3n m\u1ee5c c\u00f3 bi\u1ebfn \u0111\u1ed9ng l\u1edbn.<\/p>\n

2.4 Ph\u00e2n lo\u1ea1i t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n \u0111\u00fang quy \u0111\u1ecbnh<\/h3>\n

Tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u00e0nh ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n theo quy \u0111\u1ecbnh. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc d\u1ec5 b\u1ecb xem nh\u1eb9 nh\u01b0ng c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

V\u00ed d\u1ee5, m\u1ed9t kho\u1ea3n vay c\u00f3 th\u1eddi h\u1ea1n d\u00e0i nh\u01b0ng ph\u1ea7n ngh\u0129a v\u1ee5 ph\u1ea3i thanh to\u00e1n trong 12 th\u00e1ng t\u1edbi c\u1ea7n \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n xem x\u00e9t c\u00e1ch ph\u00e2n lo\u1ea1i ph\u00f9 h\u1ee3p. Do \u0111\u00f3, kh\u00f4ng n\u00ean ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o t\u00ean h\u1ee3p \u0111\u1ed3ng m\u00e0 c\u1ea7n ki\u1ec3m tra th\u1eddi h\u1ea1n, b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n m\u1ee5c t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC.<\/p>\n

2.5 L\u1eadp BCTC tr\u00ean c\u01a1 s\u1edf gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c khi doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n<\/h3>\n

\u201cHo\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c\u201d c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01a1n gi\u1ea3n l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1ea3 \u0111\u1ecbnh s\u1ebd ti\u1ebfp t\u1ee5c ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng trong t\u01b0\u01a1ng lai g\u1ea7n, thay v\u00ec \u0111ang trong qu\u00e1 tr\u00ecnh gi\u1ea3i th\u1ec3 ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

N\u1ebfu doanh nghi\u1ec7p v\u1eabn \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh n\u00e0y, BCTC \u0111\u01b0\u1ee3c l\u1eadp theo c\u01a1 s\u1edf ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c. K\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi doanh nghi\u1ec7p \u0111ang g\u1eb7p kh\u00f3 kh\u0103n nghi\u00eam tr\u1ecdng v\u1ec1 t\u00e0i ch\u00ednh, c\u00f3 k\u1ebf ho\u1ea1ch gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c thu h\u1eb9p \u0111\u00e1ng k\u1ec3 quy m\u00f4 ho\u1ea1t \u0111\u1ed9ng.<\/p>\n

Th\u00f4ng t\u01b0 99 c\u00f3 h\u01b0\u1edbng d\u1eabn ri\u00eang v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, trong \u0111\u00f3 c\u00f3 t\u00ecnh hu\u1ed1ng d\u1ef1 ki\u1ebfn gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n ho\u1eb7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng trong v\u00f2ng 12 th\u00e1ng t\u1edbi.<\/p>\n

2.6 Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c<\/h3>\n

Khi doanh nghi\u1ec7p kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c, k\u1ebf to\u00e1n kh\u00f4ng th\u1ec3 ti\u1ebfp t\u1ee5c l\u1eadp BCTC theo c\u00e1ch th\u00f4ng th\u01b0\u1eddng. Doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c y\u00eau c\u1ea7u ri\u00eang v\u1ec1 \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i v\u00e0 tr\u00ecnh b\u00e0y t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u0169ng nh\u01b0 thuy\u1ebft minh th\u00f4ng tin li\u00ean quan.<\/p>\n

\u0110i\u1ec3m c\u1ea7n nh\u1edb l\u00e0 \u0111\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 v\u1ec1 h\u00ecnh th\u1ee9c b\u00e1o c\u00e1o. Vi\u1ec7c thay \u0111\u1ed5i c\u01a1 s\u1edf l\u1eadp BCTC c\u00f3 th\u1ec3 l\u00e0m thay \u0111\u1ed5i c\u00e1ch ng\u01b0\u1eddi \u0111\u1ecdc \u0111\u00e1nh gi\u00e1 kh\u1ea3 n\u0103ng thanh to\u00e1n, gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

2.7 \u0110\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u00e0 thuy\u1ebft minh BCTC<\/h3>\n

L\u1eadp \u0111\u1ee7 4 b\u00e1o c\u00e1o ch\u01b0a c\u00f3 ngh\u0129a l\u00e0 BCTC \u0111\u00e3 ho\u00e0n ch\u1ec9nh. Nh\u1eefng ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n, kho\u1ea3n m\u1ee5c tr\u1ecdng y\u1ebfu ho\u1eb7c th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u \u0111\u00fang s\u1ed1 li\u1ec7u ph\u1ea3i \u0111\u01b0\u1ee3c thuy\u1ebft minh theo quy \u0111\u1ecbnh.<\/p>\n

Th\u00f4ng t\u01b0 99 y\u00eau c\u1ea7u doanh nghi\u1ec7p l\u1eadp B\u1ea3n thuy\u1ebft minh BCTC theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 21 v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Ch\u1ebf \u0111\u1ed9 BCTC.<\/p>\n

Doanh nghi\u1ec7p c\u0169ng c\u00f3 th\u1ec3 b\u1ed5 sung ch\u1ec9 ti\u00eau tr\u00ean BCTC \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, nh\u01b0ng ph\u1ea3i b\u1ea3o \u0111\u1ea3m nguy\u00ean t\u1eafc l\u1eadp, tr\u00ecnh b\u00e0y, thuy\u1ebft minh n\u1ed9i dung b\u1ed5 sung theo quy \u0111\u1ecbnh.<\/p>\n

T\u00f3m l\u1ea1i, c\u00e1c b\u01b0\u1edbc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ch\u1ec9 th\u1ef1c s\u1ef1 ho\u00e0n ch\u1ec9nh khi s\u1ed1 li\u1ec7u v\u1eeba \u0111\u00fang, v\u1eeba nh\u1ea5t qu\u00e1n, c\u00f3 th\u1ec3 ki\u1ec3m tra, gi\u1ea3i th\u00edch \u0111\u01b0\u1ee3c. V\u1edbi k\u1ebf to\u00e1n vi\u00ean, \u0111\u00e2y l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t khi l\u1eadp b\u00e1o c\u00e1o; v\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng, \u0111\u00e2y l\u00e0 b\u01b0\u1edbc ki\u1ec3m so\u00e1t quan tr\u1ecdng tr\u01b0\u1edbc khi BCTC \u0111\u01b0\u1ee3c k\u00fd, n\u1ed9p, s\u1eed d\u1ee5ng cho qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p.<\/p>\n

3. C\u00e1c b\u01b0\u1edbc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99<\/h2>\n

Quy tr\u00ecnh l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 r\u00fat g\u1ecdn nh\u01b0 sau<\/p>\n

Ki\u1ec3m tra ch\u1ee9ng t\u1eeb \u2192 Ho\u00e0n t\u1ea5t h\u1ea1ch to\u00e1n \u2192 \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u \u2192 \u0110i\u1ec1u ch\u1ec9nh cu\u1ed1i k\u1ef3 \u2192 Kh\u00f3a s\u1ed5 \u2192 L\u1eadp BCTC \u2192 Ki\u1ec3m tra ch\u00e9o \u2192 Tr\u00ecnh k\u00fd v\u00e0 n\u1ed9p.<\/p>\n

D\u01b0\u1edbi \u0111\u00e2y l\u00e0 chi ti\u1ebft quy tr\u00ecnh th\u1ef1c t\u1ebf k\u1ebf to\u00e1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng khi th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i k\u1ef3.<\/p>\n

B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n v\u00e0 b\u1ed9 BCTC c\u1ea7n l\u1eadp<\/h3>\n

Tr\u01b0\u1edbc khi t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p v\u00e0 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n \u0111ang \u00e1p d\u1ee5ng. V\u1edbi n\u0103m t\u00e0i ch\u00ednh b\u1eaft \u0111\u1ea7u t\u1eeb ho\u1eb7c sau ng\u00e0y 01\/01\/2026, doanh nghi\u1ec7p thu\u1ed9c ph\u1ea1m vi \u00e1p d\u1ee5ng th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 99. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00f4ng tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch th\u00ec th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng c\u0169ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ng\u00e0y b\u1eaft \u0111\u1ea7u n\u0103m t\u00e0i ch\u00ednh.<\/p>\n

Ti\u1ebfp \u0111\u00f3, c\u1ea7n x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p l\u1eadp BCTC theo gi\u1ea3 \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng li\u00ean t\u1ee5c hay kh\u00f4ng r\u1ed3i l\u1ef1a ch\u1ecdn \u0111\u00fang b\u1ed9 bi\u1ec3u m\u1eabu t\u01b0\u01a1ng \u1ee9ng. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc n\u00ean th\u1ef1c hi\u1ec7n ngay t\u1eeb \u0111\u1ea7u, b\u1edfi n\u1ebfu ch\u1ecdn sai m\u1eabu ho\u1eb7c c\u01a1 s\u1edf l\u1eadp b\u00e1o c\u00e1o, c\u00e1c b\u01b0\u1edbc x\u1eed l\u00fd ph\u00eda sau c\u00f3 th\u1ec3 ph\u1ea3i l\u00e0m l\u1ea1i.<\/p>\n

Nguy\u00ean t\u1eafc \u0111\u01a1n gi\u1ea3n: x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u201cb\u00e1o c\u00e1o n\u00e0o c\u1ea7n l\u1eadp\u201d tr\u01b0\u1edbc khi b\u1eaft \u0111\u1ea7u \u201cl\u1ea5y s\u1ed1 li\u1ec7u \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o\u201d.<\/p>\n

B\u01b0\u1edbc 2: R\u00e0 so\u00e1t ch\u1ee9ng t\u1eeb, ho\u00e0n t\u1ea5t ghi nh\u1eadn nghi\u1ec7p v\u1ee5<\/h3>\n

Sau khi x\u00e1c \u0111\u1ecbnh b\u1ed9 BCTC, k\u1ebf to\u00e1n c\u1ea7n b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong k\u1ef3 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng v\u00ec BCTC ch\u1ec9 c\u00f3 th\u1ec3 ch\u00ednh x\u00e1c khi d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o ch\u00ednh x\u00e1c.<\/p>\n

C\u1ea7n r\u00e0 so\u00e1t c\u00e1c nh\u00f3m nghi\u1ec7p v\u1ee5 c\u00f3 \u1ea3nh h\u01b0\u1edfng l\u1edbn \u0111\u1ebfn BCTC nh\u01b0 doanh thu, mua h\u00e0ng, h\u00e0ng t\u1ed3n kho, c\u00f4ng n\u1ee3, ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ti\u1ec1n l\u01b0\u01a1ng, thu\u1ebf, vay, chi ph\u00ed l\u00e3i vay.<\/p>\n

Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh doanh nghi\u1ec7p ph\u1ea3i t\u1ed5 ch\u1ee9c h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb, s\u1ed5 k\u1ebf to\u00e1n, quy ch\u1ebf h\u1ea1ch to\u00e1n ph\u00f9 h\u1ee3p, b\u1ea3o \u0111\u1ea3m th\u00f4ng tin \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi v\u00e0 c\u00f3 th\u1ec3 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/p>\n

B\u01b0\u1edbc 3: \u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5<\/h3>\n

\u0110\u00e2y l\u00e0 b\u01b0\u1edbc gi\u00fap ph\u00e1t hi\u1ec7n sai l\u1ec7ch tr\u01b0\u1edbc khi s\u1ed1 li\u1ec7u \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o BCTC. K\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1edd \u0111\u1ebfn khi \u0111\u00e3 xu\u1ea5t b\u00e1o c\u00e1o m\u1edbi b\u1eaft \u0111\u1ea7u t\u00ecm nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Nh\u00f3m d\u1eef li\u1ec7u<\/td>\nN\u1ed9i dung c\u1ea7n \u0111\u1ed1i chi\u1ebfu<\/td>\n<\/tr>\n
Cash<\/td>\nS\u1ed5 qu\u1ef9 v\u1edbi s\u1ed5 k\u1ebf to\u00e1n<\/td>\n<\/tr>\n
Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/td>\nS\u1ed5 k\u1ebf to\u00e1n v\u1edbi sao k\u00ea ng\u00e2n h\u00e0ng<\/td>\n<\/tr>\n
Public debt<\/td>\nS\u1ed5 chi ti\u1ebft v\u1edbi s\u1ed1 li\u1ec7u \u0111\u1ed1i chi\u1ebfu kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p<\/td>\n<\/tr>\n
Inventory<\/td>\nS\u1ed5 kho, s\u1ed5 k\u1ebf to\u00e1n, k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea<\/td>\n<\/tr>\n
TSC\u0110<\/td>\nH\u1ed3 s\u01a1 t\u00e0i s\u1ea3n v\u1edbi s\u1ed5 theo d\u00f5i TSC\u0110<\/td>\n<\/tr>\n
Thu\u1ebf<\/td>\nS\u1ed5 k\u1ebf to\u00e1n v\u1edbi h\u1ed3 s\u01a1 khai thu\u1ebf li\u00ean quan<\/td>\n<\/tr>\n
Salary<\/td>\nB\u1ea3ng l\u01b0\u01a1ng v\u1edbi chi ph\u00ed, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3<\/td>\n<\/tr>\n
Kho\u1ea3n vay<\/td>\nH\u1ee3p \u0111\u1ed3ng, d\u01b0 n\u1ee3 v\u00e0 chi ph\u00ed l\u00e3i vay<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00ed d\u1ee5, s\u1ed5 k\u1ebf to\u00e1n th\u1ec3 hi\u1ec7n c\u00f4ng n\u1ee3 ph\u1ea3i thu kh\u00e1ch h\u00e0ng l\u00e0 8 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu v\u1edbi kh\u00e1ch h\u00e0ng ch\u1ec9 x\u00e1c nh\u1eadn 7,8 t\u1ef7 \u0111\u1ed3ng. Kho\u1ea3n ch\u00eanh l\u1ec7ch 200 tri\u1ec7u \u0111\u1ed3ng c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n tr\u01b0\u1edbc khi l\u1eadp BCTC.<\/p>\n

V\u1edbi k\u1ebf to\u00e1n tr\u01b0\u1edfng, n\u00ean \u01b0u ti\u00ean ki\u1ec3m tra c\u00e1c kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 b\u1ea5t th\u01b0\u1eddng ho\u1eb7c bi\u1ebfn \u0111\u1ed9ng l\u1edbn so v\u1edbi k\u1ef3 tr\u01b0\u1edbc. C\u00e1ch l\u00e0m n\u00e0y th\u1ef1c t\u1ebf h\u01a1n vi\u1ec7c ki\u1ec3m tra th\u1ee7 c\u00f4ng t\u1eebng giao d\u1ecbch khi d\u1eef li\u1ec7u doanh nghi\u1ec7p \u0111\u00e3 r\u1ea5t l\u1edbn.<\/p>\n

B\u01b0\u1edbc 4: Th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh v\u00e0 nghi\u1ec7p v\u1ee5 cu\u1ed1i k\u1ef3<\/h3>\n

Sau khi d\u1eef li\u1ec7u c\u01a1 b\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 cu\u1ed1i k\u1ef3 c\u1ea7n thi\u1ebft tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5.<\/p>\n

T\u00f9y \u0111\u1eb7c \u0111i\u1ec3m doanh nghi\u1ec7p, c\u00f3 th\u1ec3 bao g\u1ed3m kh\u1ea5u hao TSC\u0110, ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n, x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng theo quy \u0111\u1ecbnh, ghi nh\u1eadn c\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed c\u1ea7n thi\u1ebft, k\u1ebft chuy\u1ec3n doanh thu \u2013 chi ph\u00ed v\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n

\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 kh\u00f4ng ph\u1ea3i c\u1ee9 c\u00f3 s\u1ed1 d\u01b0 tr\u00ean t\u00e0i kho\u1ea3n l\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0a nguy\u00ean tr\u1ea1ng v\u00e0o BCTC. M\u1ed9t s\u1ed1 s\u1ed1 li\u1ec7u c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc khi tr\u00ecnh b\u00e0y.<\/p>\n

Ch\u1eb3ng h\u1ea1n, doanh nghi\u1ec7p c\u00f3 m\u1ed9t kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc 1,2 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng \u0111\u1ebfn cu\u1ed1i n\u0103m \u0111\u00e3 s\u1eed d\u1ee5ng m\u1ed9t ph\u1ea7n. K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u1ea7n chi ph\u00ed \u0111\u00e3 thu\u1ed9c k\u1ef3 hi\u1ec7n t\u1ea1i, ph\u1ea7n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c ph\u00e2n b\u1ed5 cho c\u00e1c k\u1ef3 sau.<\/p>\n

B\u01b0\u1edbc 5: Kh\u00f3a s\u1ed5 v\u00e0 ki\u1ec3m tra s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n<\/h3>\n

Sau khi ho\u00e0n th\u00e0nh c\u00e1c nghi\u1ec7p v\u1ee5 cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh kh\u00f3a s\u1ed5 v\u00e0 ki\u1ec3m tra t\u1ed5ng th\u1ec3 s\u1ed1 ph\u00e1t sinh, s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n.<\/p>\n

\u0110\u1eb7c bi\u1ec7t c\u1ea7n ch\u00fa \u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 ti\u1ec1n m\u1eb7t \u00e2m, c\u00f4ng n\u1ee3 c\u00f3 s\u1ed1 d\u01b0 b\u1ea5t th\u01b0\u1eddng, h\u00e0ng t\u1ed3n kho \u00e2m, doanh thu ho\u1eb7c chi ph\u00ed bi\u1ebfn \u0111\u1ed9ng m\u1ea1nh, t\u00e0i kho\u1ea3n trung gian ch\u01b0a \u0111\u01b0\u1ee3c x\u1eed l\u00fd ho\u1eb7c s\u1ed1 li\u1ec7u kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf.<\/p>\n

M\u1ed9t c\u00e1ch ki\u1ec3m tra hi\u1ec7u qu\u1ea3 l\u00e0 so s\u00e1nh s\u1ed1 li\u1ec7u n\u0103m nay v\u1edbi n\u0103m tr\u01b0\u1edbc. V\u00ed d\u1ee5, doanh thu ch\u1ec9 t\u0103ng 5% nh\u01b0ng chi ph\u00ed qu\u1ea3n l\u00fd t\u0103ng 40% th\u00ec c\u1ea7n x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n tr\u01b0\u1edbc khi ho\u00e0n thi\u1ec7n BCTC.<\/p>\n

M\u1ee5c ti\u00eau c\u1ee7a b\u01b0\u1edbc n\u00e0y kh\u00f4ng ph\u1ea3i t\u00ecm m\u1ecdi sai l\u1ec7ch nh\u1ecf b\u1eb1ng c\u00e1ch ki\u1ec3m tra th\u1ee7 c\u00f4ng, m\u00e0 l\u00e0 x\u00e1c \u0111\u1ecbnh nh\u1eefng bi\u1ebfn \u0111\u1ed9ng c\u00f3 kh\u1ea3 n\u0103ng \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn BCTC \u0111\u1ec3 x\u1eed l\u00fd tr\u01b0\u1edbc khi ph\u00e1t h\u00e0nh.<\/p>\n

B\u01b0\u1edbc 6: L\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh<\/h3>\n

Sau khi kh\u00f3a s\u1ed5, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng s\u1ed1 li\u1ec7u \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/p>\n

B\u00e1o c\u00e1o n\u00e0y ph\u1ea3n \u00e1nh ba nh\u00f3m th\u00f4ng tin ch\u00ednh: t\u00e0i s\u1ea3n, n\u1ee3 ph\u1ea3i tr\u1ea3, v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3. Khi l\u1eadp, c\u1ea7n ki\u1ec3m tra vi\u1ec7c ph\u00e2n lo\u1ea1i ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n, \u0111\u1ed1i chi\u1ebfu s\u1ed1 \u0111\u1ea7u n\u0103m v\u1edbi BCTC k\u1ef3 tr\u01b0\u1edbc v\u00e0 r\u00e0 so\u00e1t nh\u1eefng kho\u1ea3n m\u1ee5c bi\u1ebfn \u0111\u1ed9ng l\u1edbn.<\/p>\n

M\u1ed9t ki\u1ec3m tra c\u01a1 b\u1ea3n nh\u01b0ng r\u1ea5t quan tr\u1ecdng l\u00e0:<\/p>\n

T\u1ed5ng t\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n

N\u1ebfu kh\u00f4ng c\u00e2n, kh\u00f4ng n\u00ean ti\u1ebfp t\u1ee5c ho\u00e0n thi\u1ec7n BCTC m\u00e0 c\u1ea7n quay l\u1ea1i ki\u1ec3m tra d\u1eef li\u1ec7u v\u00e0 c\u00e1c b\u00fat to\u00e1n li\u00ean quan.<\/p>\n

B\u01b0\u1edbc 7: L\u1eadp B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/h3>\n

Ti\u1ebfp theo, k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p doanh thu, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu, gi\u00e1 v\u1ed1n, chi ph\u00ed, c\u00e1c kho\u1ea3n thu nh\u1eadp, chi ph\u00ed kh\u00e1c \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3.<\/p>\n

Khi ki\u1ec3m tra, kh\u00f4ng n\u00ean ch\u1ec9 quan t\u00e2m \u0111\u1ebfn ch\u1ec9 ti\u00eau l\u1ee3i nhu\u1eadn cu\u1ed1i c\u00f9ng. K\u1ebf to\u00e1n tr\u01b0\u1edfng n\u00ean ph\u00e2n t\u00edch m\u1ed1i quan h\u1ec7 gi\u1eefa doanh thu, gi\u00e1 v\u1ed1n, c\u00e1c nh\u00f3m chi ph\u00ed.<\/p>\n

For example:<\/p>\n

Doanh thu t\u0103ng nh\u01b0ng l\u1ee3i nhu\u1eadn gi\u1ea3m c\u00f3 th\u1ec3 xu\u1ea5t ph\u00e1t t\u1eeb vi\u1ec7c gi\u00e1 v\u1ed1n t\u0103ng nhanh h\u01a1n doanh thu ho\u1eb7c chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd t\u0103ng m\u1ea1nh.<\/p>\n

Vi\u1ec7c ph\u00e2n t\u00edch n\u00e0y gi\u00fap BCTC kh\u00f4ng ch\u1ec9 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u l\u1eadp b\u00e1o c\u00e1o m\u00e0 c\u00f2n tr\u1edf th\u00e0nh ngu\u1ed3n d\u1eef li\u1ec7u ph\u1ee5c v\u1ee5 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p.<\/p>\n

B\u01b0\u1edbc 8: L\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7<\/h3>\n

B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ph\u1ea3n \u00e1nh d\u00f2ng ti\u1ec1n v\u00e0o – d\u00f2ng ti\u1ec1n ra trong k\u1ef3, gi\u00fap ng\u01b0\u1eddi s\u1eed d\u1ee5ng BCTC hi\u1ec3u doanh nghi\u1ec7p t\u1ea1o ti\u1ec1n v\u00e0 s\u1eed d\u1ee5ng ti\u1ec1n nh\u01b0 th\u1ebf n\u00e0o.<\/p>\n

K\u1ebf to\u00e1n c\u1ea7n ph\u00e2n lo\u1ea1i d\u00f2ng ti\u1ec1n theo ba nh\u00f3m ch\u00ednh: ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/p>\n

M\u1ed9t \u0111i\u1ec3m r\u1ea5t d\u1ec5 nh\u1ea7m l\u00e0 l\u1ee3i nhu\u1eadn kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi ti\u1ec1n th\u1ef1c c\u00f3. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u00e1o l\u00e3i nh\u01b0ng d\u00f2ng ti\u1ec1n kinh doanh v\u1eabn \u00e2m n\u1ebfu ph\u1ea7n l\u1edbn doanh thu ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n t\u1eeb kh\u00e1ch h\u00e0ng.<\/p>\n

V\u00ec v\u1eady, sau khi l\u1eadp b\u00e1o c\u00e1o, c\u1ea7n ki\u1ec3m tra s\u1ed1 ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n cu\u1ed1i k\u1ef3 c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, s\u1ed5 k\u1ebf to\u00e1n hay kh\u00f4ng.<\/p>\n

B\u01b0\u1edbc 9: L\u1eadp B\u1ea3n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h3>\n

B\u1ea3n thuy\u1ebft minh gi\u00fap gi\u1ea3i th\u00edch r\u00f5 h\u01a1n c\u01a1 s\u1edf l\u1eadp BCTC, ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c quan tr\u1ecdng m\u00e0 ng\u01b0\u1eddi \u0111\u1ecdc kh\u00f3 hi\u1ec3u n\u1ebfu ch\u1ec9 nh\u00ecn v\u00e0o c\u00e1c con s\u1ed1 t\u1ed5ng h\u1ee3p.<\/p>\n

K\u1ebf to\u00e1n c\u1ea7n b\u1ea3o \u0111\u1ea3m s\u1ed1 li\u1ec7u trong thuy\u1ebft minh kh\u1edbp v\u1edbi c\u00e1c b\u00e1o c\u00e1o ch\u00ednh. N\u1ebfu BCTC th\u1ec3 hi\u1ec7n m\u1ed9t kho\u1ea3n m\u1ee5c c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn nh\u01b0ng ph\u1ea7n thuy\u1ebft minh kh\u00f4ng gi\u1ea3i th\u00edch \u0111\u1ea7y \u0111\u1ee7, ng\u01b0\u1eddi \u0111\u1ecdc c\u00f3 th\u1ec3 kh\u00f3 \u0111\u00e1nh gi\u00e1 b\u1ea3n ch\u1ea5t, bi\u1ebfn \u0111\u1ed9ng c\u1ee7a kho\u1ea3n m\u1ee5c \u0111\u00f3.<\/p>\n

Th\u00f4ng t\u01b0 99 cho ph\u00e9p doanh nghi\u1ec7p b\u1ed5 sung ch\u1ec9 ti\u00eau tr\u00ean BCTC \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, nh\u01b0ng doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc l\u1eadp, tr\u00ecnh b\u00e0y, thuy\u1ebft minh n\u1ed9i dung b\u1ed5 sung theo quy \u0111\u1ecbnh.<\/p>\n

B\u01b0\u1edbc 10: Ki\u1ec3m tra ch\u00e9o to\u00e0n b\u1ed9 BCTC tr\u01b0\u1edbc khi k\u00fd<\/h3>\n

\u0110\u00e2y l\u00e0 b\u01b0\u1edbc cu\u1ed1i c\u00f9ng nh\u01b0ng kh\u00f4ng n\u00ean th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch h\u00ecnh th\u1ee9c. Tr\u01b0\u1edbc khi tr\u00ecnh k\u00fd, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra s\u1ef1 li\u00ean k\u1ebft gi\u1eefa c\u00e1c b\u00e1o c\u00e1o.<\/p>\n

C\u00f3 th\u1ec3 t\u1eadp trung v\u00e0o 5 nh\u00f3m ki\u1ec3m tra ch\u00ednh:<\/p>\n\n\n\n\n\n\n\n\n
Content<\/td>\nC\u1ea7n ki\u1ec3m tra<\/td>\n<\/tr>\n
T\u00ednh c\u00e2n \u0111\u1ed1i<\/td>\nT\u1ed5ng t\u00e0i s\u1ea3n = N\u1ee3 ph\u1ea3i tr\u1ea3 + V\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/td>\n<\/tr>\n
K\u1ebft qu\u1ea3 kinh doanh<\/td>\nL\u1ee3i nhu\u1eadn kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u sau khi k\u1ebft chuy\u1ec3n<\/td>\n<\/tr>\n
Ti\u1ec1n<\/td>\nS\u1ed1 cu\u1ed1i k\u1ef3 kh\u1edbp gi\u1eefa BCTC, s\u1ed5 k\u1ebf to\u00e1n<\/td>\n<\/tr>\n
C\u00f4ng n\u1ee3, h\u00e0ng t\u1ed3n kho, TSC\u0110<\/td>\nKh\u1edbp gi\u1eefa s\u1ed5 chi ti\u1ebft v\u00e0 b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p<\/td>\n<\/tr>\n
Notes<\/td>\nS\u1ed1 li\u1ec7u, n\u1ed9i dung gi\u1ea3i th\u00edch kh\u1edbp v\u1edbi BCTC<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Cu\u1ed1i c\u00f9ng, c\u1ea7n r\u00e0 so\u00e1t s\u1ed1 li\u1ec7u so s\u00e1nh, c\u00e1c kho\u1ea3n m\u1ee5c c\u00f3 bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng, nh\u1eefng n\u1ed9i dung c\u1ea7n gi\u1ea3i tr\u00ecnh. Ch\u1ec9 sau khi ho\u00e0n t\u1ea5t b\u01b0\u1edbc ki\u1ec3m tra n\u00e0y, BCTC m\u1edbi n\u00ean \u0111\u01b0\u1ee3c tr\u00ecnh k\u00fd v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c ti\u1ebfp theo.<\/p>\n

4. Th\u1eddi h\u1ea1n l\u1eadp v\u00e0 n\u1ed9p b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 99<\/h2>\n

Th\u1eddi h\u1ea1n n\u1ed9p BCTC l\u00e0 m\u1ed1c k\u1ebf to\u00e1n tr\u01b0\u1edfng c\u1ea7n ch\u1ee7 \u0111\u1ed9ng ki\u1ec3m so\u00e1t ngay t\u1eeb \u0111\u1ea7u n\u0103m, thay v\u00ec ch\u1edd ho\u00e0n t\u1ea5t s\u1ed1 li\u1ec7u m\u1edbi x\u00e1c \u0111\u1ecbnh l\u1ecbch n\u1ed9p. Theo \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p BCTC n\u0103m cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ch\u1eadm nh\u1ea5t 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng x\u00e1c nh\u1eadn th\u1eddi h\u1ea1n n\u00e0y trong th\u00f4ng tin h\u01b0\u1edbng d\u1eabn v\u1ec1 Th\u00f4ng t\u01b0 99.<\/p>\n

4.1 Doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p BCTC n\u0103m trong bao l\u00e2u?<\/h3>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 k\u1ef3 k\u1ebf to\u00e1n n\u0103m tr\u00f9ng n\u0103m d\u01b0\u01a1ng l\u1ecbch, n\u1ebfu k\u1ef3 k\u1ebf to\u00e1n k\u1ebft th\u00fac v\u00e0o 31\/12\/2026, th\u1eddi h\u1ea1n n\u1ed9p BCTC n\u0103m 2026 l\u00e0 ch\u1eadm nh\u1ea5t 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y 31\/12\/2026, t\u1ee9c ng\u00e0y 31\/03\/2027.<\/p>\n

\u0110i\u1ec3m c\u1ea7n l\u01b0u \u00fd l\u00e0 Th\u00f4ng t\u01b0 99 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n theo ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m, kh\u00f4ng ph\u1ea3i m\u1eb7c \u0111\u1ecbnh theo ng\u00e0y 31\/12. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u00f3 n\u0103m t\u00e0i ch\u00ednh kh\u00e1c n\u0103m d\u01b0\u01a1ng l\u1ecbch c\u1ea7n c\u0103n c\u1ee9 ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n.<\/p>\n

V\u1edbi doanh nghi\u1ec7p l\u00e0 c\u00f4ng ty m\u1eb9 ho\u1eb7c t\u1ed5ng c\u00f4ng ty, th\u1eddi h\u1ea1n nh\u1eadn BCTC c\u1ee7a c\u00f4ng ty con, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u1ec3 ph\u1ee5c v\u1ee5 h\u1ee3p nh\u1ea5t ho\u1eb7c t\u1ed5ng h\u1ee3p \u0111\u01b0\u1ee3c doanh nghi\u1ec7p quy \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd. N\u1ebfu ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh c\u00f3 quy \u0111\u1ecbnh ri\u00eang v\u1ec1 BCTC qu\u00fd, b\u00e1n ni\u00ean ho\u1eb7c k\u1ef3 kh\u00e1c th\u00ec th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

Do \u0111\u00f3, trong c\u00e1c b\u01b0\u1edbc l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n kh\u00f4ng n\u00ean ch\u1ec9 \u0111\u1eb7t m\u1ee5c ti\u00eau \u201cho\u00e0n th\u00e0nh tr\u01b0\u1edbc h\u1ea1n 90 ng\u00e0y\u201d, m\u00e0 n\u00ean x\u00e2y d\u1ef1ng l\u1ecbch kh\u00f3a s\u1ed5, ki\u1ec3m tra n\u1ed9i b\u1ed9 s\u1edbm h\u01a1n \u0111\u1ec3 c\u00f2n th\u1eddi gian x\u1eed l\u00fd sai l\u1ec7ch.<\/p>\n

4.2 K\u1ebf to\u00e1n n\u00ean x\u00e2y d\u1ef1ng l\u1ecbch kh\u00f3a s\u1ed5 nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 tr\u00e1nh qu\u00e1 h\u1ea1n?<\/h3>\n

Thay v\u00ec d\u1ed3n to\u00e0n b\u1ed9 c\u00f4ng vi\u1ec7c v\u00e0o cu\u1ed1i k\u1ef3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 chia qu\u00e1 tr\u00ecnh l\u1eadp BCTC th\u00e0nh 3 giai \u0111o\u1ea1n:<\/p>\n\n\n\n\n\n\n
Stage<\/td>\nC\u00f4ng vi\u1ec7c tr\u1ecdng t\u00e2m<\/td>\n<\/tr>\n
Tr\u01b0\u1edbc khi k\u1ebft th\u00fac k\u1ef3<\/td>\nR\u00e0 so\u00e1t ch\u1ee9ng t\u1eeb, c\u00f4ng n\u1ee3, h\u00e0ng t\u1ed3n kho, t\u00e0i s\u1ea3n, doanh thu, chi ph\u00ed, c\u00e1c kho\u1ea3n c\u1ea7n x\u1eed l\u00fd cu\u1ed1i k\u1ef3<\/td>\n<\/tr>\n
Sau khi kh\u00f3a s\u1ed5<\/td>\n\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u, th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh, l\u1eadp ki\u1ec3m tra c\u00e1c b\u00e1o c\u00e1o<\/td>\n<\/tr>\n
Tr\u01b0\u1edbc h\u1ea1n n\u1ed9p<\/td>\nKi\u1ec3m tra ch\u00e9o, ho\u00e0n thi\u1ec7n thuy\u1ebft minh, ki\u1ec3m to\u00e1n n\u1ebfu thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c, tr\u00ecnh k\u00fd v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c n\u1ed9p<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00ed d\u1ee5 v\u1edbi k\u1ef3 k\u1ebf to\u00e1n k\u1ebft th\u00fac ng\u00e0y 31\/12, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ho\u00e0n t\u1ea5t ph\u1ea7n l\u1edbn c\u00f4ng vi\u1ec7c \u0111\u1ed1i chi\u1ebfu trong th\u00e1ng 1, x\u1eed l\u00fd c\u00e1c b\u00fat to\u00e1n cu\u1ed1i k\u1ef3,l\u1eadp d\u1ef1 th\u1ea3o BCTC trong th\u00e1ng 2, sau \u0111\u00f3 d\u00e0nh th\u00e1ng 3 cho ki\u1ec3m tra, \u0111i\u1ec1u ch\u1ec9nh, k\u00fd n\u1ed9p.<\/p>\n

C\u00e1ch l\u00e0m n\u00e0y gi\u00fap gi\u1ea3m r\u1ee7i ro \u201cch\u1ea1y n\u01b0\u1edbc r\u00fat\u201d v\u00e0o nh\u1eefng ng\u00e0y cu\u1ed1i c\u00f9ng. \u0110\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u chi nh\u00e1nh, l\u01b0\u1ee3ng giao d\u1ecbch l\u1edbn ho\u1eb7c ph\u1ea3i ki\u1ec3m to\u00e1n, vi\u1ec7c d\u00e0nh m\u1ed9t kho\u1ea3ng th\u1eddi gian d\u1ef1 ph\u00f2ng \u0111\u1ec3 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch l\u00e0 r\u1ea5t c\u1ea7n thi\u1ebft.<\/p>\n

5. 7 l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/h2>\n

Sai s\u00f3t khi l\u1eadp BCTC th\u01b0\u1eddng kh\u00f4ng xu\u1ea5t hi\u1ec7n \u1edf b\u01b0\u1edbc cu\u1ed1i m\u00e0 b\u1eaft ngu\u1ed3n t\u1eeb d\u1eef li\u1ec7u ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m tra ngay trong k\u1ef3. V\u00ec v\u1eady, h\u01b0\u1edbng d\u1eabn l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 c\u1ea7n t\u1eadp trung c\u1ea3 v\u00e0o c\u00e1ch ph\u00f2ng tr\u00e1nh sai s\u00f3t, thay v\u00ec ch\u1ec9 h\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111i\u1ec1n bi\u1ec3u m\u1eabu.<\/p>\n

5.1 S\u1ed1 li\u1ec7u gi\u1eefa s\u1ed5 chi ti\u1ebft v\u00e0 s\u1ed5 t\u1ed5ng h\u1ee3p kh\u00f4ng kh\u1edbp<\/h3>\n

\u0110\u00e2y l\u00e0 l\u1ed7i th\u01b0\u1eddng g\u1eb7p khi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ng\u01b0\u1eddi c\u00f9ng nh\u1eadp li\u1ec7u ho\u1eb7c d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb nhi\u1ec1u ngu\u1ed3n.<\/p>\n

V\u00ed d\u1ee5, s\u1ed5 t\u1ed5ng h\u1ee3p th\u1ec3 hi\u1ec7n ph\u1ea3i thu kh\u00e1ch h\u00e0ng 12 t\u1ef7 \u0111\u1ed3ng nh\u01b0ng t\u1ed5ng s\u1ed1 li\u1ec7u tr\u00ean c\u00e1c s\u1ed5 chi ti\u1ebft ch\u1ec9 l\u00e0 11,8 t\u1ef7 \u0111\u1ed3ng. N\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n, s\u1ed1 li\u1ec7u n\u00e0y c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o BCTC v\u00e0 t\u1ea1o ra ch\u00eanh l\u1ec7ch khi \u0111\u1ed1i chi\u1ebfu.<\/p>\n

K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra t\u1eeb s\u1ed5 chi ti\u1ebft, ch\u1ee9ng t\u1eeb ph\u00e1t sinh, c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ebfn s\u1ed1 li\u1ec7u t\u1ed5ng h\u1ee3p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec3m sai l\u1ec7ch. V\u1ec1 l\u00e2u d\u00e0i, n\u00ean h\u1ea1n ch\u1ebf vi\u1ec7c nh\u1eadp l\u1ea1i c\u00f9ng m\u1ed9t d\u1eef li\u1ec7u \u1edf nhi\u1ec1u file ho\u1eb7c nhi\u1ec1u h\u1ec7 th\u1ed1ng kh\u00e1c nhau.<\/p>\n

5.2 C\u00f4ng n\u1ee3 ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu \u0111\u1ea7y \u0111\u1ee7<\/h3>\n

C\u00f4ng n\u1ee3 ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 c\u00f3 th\u1ec3 ph\u00e1t sinh h\u00e0ng tr\u0103m ho\u1eb7c h\u00e0ng ngh\u00ecn giao d\u1ecbch trong n\u0103m. N\u1ebfu ch\u1ec9 d\u1ef1a v\u00e0o s\u1ed1 d\u01b0 tr\u00ean ph\u1ea7n m\u1ec1m m\u00e0 kh\u00f4ng \u0111\u1ed1i chi\u1ebfu v\u1edbi kh\u00e1ch h\u00e0ng, nh\u00e0 cung c\u1ea5p, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 b\u1ecf s\u00f3t kho\u1ea3n thanh to\u00e1n ch\u01b0a ghi nh\u1eadn, h\u00f3a \u0111\u01a1n sai ho\u1eb7c giao d\u1ecbch ch\u01b0a \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt.<\/p>\n

Khi l\u1eadp BCTC, n\u00ean \u01b0u ti\u00ean c\u00e1c kho\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, qu\u00e1 h\u1ea1n ho\u1eb7c bi\u1ebfn \u0111\u1ed9ng b\u1ea5t th\u01b0\u1eddng. V\u1edbi nh\u1eefng kho\u1ea3n ch\u00eanh l\u1ec7ch, c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n v\u00e0 x\u1eed l\u00fd tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5.<\/p>\n

5.3 H\u00e0ng t\u1ed3n kho kh\u00f4ng kh\u1edbp v\u1edbi s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf<\/h3>\n

S\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 kh\u00e1c v\u1edbi h\u00e0ng th\u1ef1c t\u1ebf do xu\u1ea5t nh\u1eadp kho ch\u01b0a \u0111\u01b0\u1ee3c ghi nh\u1eadn, nh\u1ea7m m\u00e3 h\u00e0ng, sai \u0111\u01a1n v\u1ecb t\u00ednh ho\u1eb7c ch\u01b0a x\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea.<\/p>\n

V\u00ed d\u1ee5, s\u1ed5 k\u1ebf to\u00e1n ghi nh\u1eadn 1.000 s\u1ea3n ph\u1ea9m nh\u01b0ng ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf ch\u1ec9 c\u00f3 980 s\u1ea3n ph\u1ea9m. Kh\u00f4ng n\u00ean t\u1ef1 \u00fd \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m 20 s\u1ea3n ph\u1ea9m \u0111\u1ec3 l\u00e0m cho s\u1ed1 li\u1ec7u kh\u1edbp. K\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n thi\u1ebfu h\u1ee5t tr\u01b0\u1edbc, sau \u0111\u00f3 m\u1edbi x\u1eed l\u00fd theo quy \u0111\u1ecbnh, h\u1ed3 s\u01a1 li\u00ean quan.<\/p>\n

\u0110\u00e2y l\u00e0 l\u00fd do ki\u1ec3m k\u00ea v\u00e0 \u0111\u1ed1i chi\u1ebfu kho c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi ho\u00e0n thi\u1ec7n BCTC, \u0111\u1eb7c bi\u1ec7t v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c c\u00f3 nhi\u1ec1u kho.<\/p>\n

5.4 Ch\u01b0a x\u1eed l\u00fd h\u1ebft c\u00e1c b\u00fat to\u00e1n cu\u1ed1i k\u1ef3<\/h3>\n

M\u1ed9t s\u1ed1 doanh nghi\u1ec7p \u0111\u00e3 ho\u00e0n t\u1ea5t nh\u1eadp li\u1ec7u nh\u01b0ng v\u1eabn c\u00f2n c\u00e1c nghi\u1ec7p v\u1ee5 cu\u1ed1i k\u1ef3 ch\u01b0a x\u1eed l\u00fd nh\u01b0 kh\u1ea5u hao, ph\u00e2n b\u1ed5, gi\u00e1 v\u1ed1n, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, d\u1ef1 ph\u00f2ng ho\u1eb7c k\u1ebft chuy\u1ec3n.<\/p>\n

H\u1eadu qu\u1ea3 l\u00e0 doanh thu, chi ph\u00ed, t\u00e0i s\u1ea3n ho\u1eb7c l\u1ee3i nhu\u1eadn tr\u00ean BCTC c\u00f3 th\u1ec3 ch\u01b0a ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/p>\n

C\u00e1ch ki\u1ec3m tra \u0111\u01a1n gi\u1ea3n l\u00e0 l\u1eadp m\u1ed9t danh s\u00e1ch c\u00e1c nghi\u1ec7p v\u1ee5 cu\u1ed1i k\u1ef3 \u0111\u1eb7c th\u00f9 c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111\u00e1nh d\u1ea5u ho\u00e0n th\u00e0nh tr\u01b0\u1edbc khi kh\u00f3a s\u1ed5. Kh\u00f4ng n\u00ean s\u1eed d\u1ee5ng m\u1ed9t checklist chung cho m\u1ecdi doanh nghi\u1ec7p v\u00ec m\u1ed7i ng\u00e0nh c\u00f3 nh\u1eefng nghi\u1ec7p v\u1ee5 c\u1ea7n ki\u1ec3m tra kh\u00e1c nhau.<\/p>\n

5.5 Sai s\u1ed1 li\u1ec7u chuy\u1ec3n k\u1ef3 ho\u1eb7c s\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m<\/h3>\n

S\u1ed1 d\u01b0 \u0111\u1ea7u n\u0103m ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m tra v\u1edbi BCTC \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t c\u1ee7a k\u1ef3 tr\u01b0\u1edbc. N\u1ebfu s\u1ed1 cu\u1ed1i n\u0103m tr\u01b0\u1edbc v\u00e0 s\u1ed1 \u0111\u1ea7u n\u0103m nay kh\u00f4ng kh\u1edbp m\u00e0 kh\u00f4ng c\u00f3 c\u0103n c\u1ee9 \u0111i\u1ec1u ch\u1ec9nh, c\u00e1c b\u00e1o c\u00e1o c\u1ee7a k\u1ef3 hi\u1ec7n t\u1ea1i c\u00f3 th\u1ec3 b\u1ecb \u1ea3nh h\u01b0\u1edfng.<\/p>\n

\u0110\u1eb7c bi\u1ec7t c\u1ea7n ch\u00fa \u00fd khi doanh nghi\u1ec7p thay \u0111\u1ed5i ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ho\u1eb7c th\u1ef1c hi\u1ec7n c\u00e1c \u0111i\u1ec1u ch\u1ec9nh sau khi BCTC k\u1ef3 tr\u01b0\u1edbc \u0111\u00e3 ho\u00e0n t\u1ea5t.<\/p>\n

Khi \u0111\u00f3, k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u00ean ki\u1ec3m tra c\u1ea3 s\u1ed1 li\u1ec7u \u0111\u1ea7u n\u0103m, l\u00fd do \u0111i\u1ec1u ch\u1ec9nh, h\u1ed3 s\u01a1 l\u00e0m c\u0103n c\u1ee9, thay v\u00ec ch\u1ec9 s\u1eeda tr\u1ef1c ti\u1ebfp s\u1ed1 d\u01b0 tr\u00ean h\u1ec7 th\u1ed1ng.<\/p>\n

5.6 Thuy\u1ebft minh BCTC thi\u1ebfu ho\u1eb7c kh\u00f4ng kh\u1edbp s\u1ed1 li\u1ec7u<\/h3>\n

M\u1ed9t BCTC kh\u00f4ng ch\u1ec9 g\u1ed3m c\u00e1c b\u00e1o c\u00e1o s\u1ed1 li\u1ec7u ch\u00ednh. B\u1ea3n thuy\u1ebft minh c\u00f3 vai tr\u00f2 gi\u1ea3i th\u00edch ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n v\u00e0 nh\u1eefng th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 ng\u01b0\u1eddi \u0111\u1ecdc hi\u1ec3u c\u00e1c kho\u1ea3n m\u1ee5c quan tr\u1ecdng.<\/p>\n

L\u1ed7i th\u01b0\u1eddng g\u1eb7p l\u00e0 s\u1ed1 li\u1ec7u trong thuy\u1ebft minh kh\u00f4ng kh\u1edbp v\u1edbi BCTC ho\u1eb7c th\u00f4ng tin gi\u1ea3i th\u00edch ch\u01b0a c\u1eadp nh\u1eadt theo s\u1ed1 li\u1ec7u cu\u1ed1i c\u00f9ng.<\/p>\n

Do \u0111\u00f3, sau khi ho\u00e0n t\u1ea5t c\u00e1c b\u00e1o c\u00e1o ch\u00ednh, k\u1ebf to\u00e1n n\u00ean th\u1ef1c hi\u1ec7n m\u1ed9t v\u00f2ng ki\u1ec3m tra ri\u00eang cho ph\u1ea7n thuy\u1ebft minh. Th\u00f4ng t\u01b0 99 y\u00eau c\u1ea7u doanh nghi\u1ec7p l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u1ea3n thuy\u1ebft minh BCTC theo quy \u0111\u1ecbnh, cho ph\u00e9p b\u1ed5 sung ch\u1ec9 ti\u00eau ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng, nh\u01b0ng n\u1ed9i dung b\u1ed5 sung ph\u1ea3i \u0111\u01b0\u1ee3c thuy\u1ebft minh theo quy \u0111\u1ecbnh.<\/p>\n

5.7 L\u1eadp b\u00e1o c\u00e1o s\u00e1t h\u1ea1n n\u1ed9p, kh\u00f4ng c\u00f3 th\u1eddi gian ki\u1ec3m tra<\/h3>\n

\u0110\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 v\u1ec1 quy tr\u00ecnh h\u01a1n l\u00e0 m\u1ed9t l\u1ed7i nghi\u1ec7p v\u1ee5. Doanh nghi\u1ec7p c\u00f3 90 ng\u00e0y \u0111\u1ec3 n\u1ed9p BCTC nh\u01b0ng n\u1ebfu \u0111\u1ebfn ng\u00e0y th\u1ee9 80 m\u1edbi b\u1eaft \u0111\u1ea7u t\u1ed5ng h\u1ee3p, ph\u1ea7n th\u1eddi gian c\u00f2n l\u1ea1i c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u1ee7 \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh.<\/p>\n

\u0110\u1eb7c bi\u1ec7t, n\u1ebfu doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ki\u1ec3m to\u00e1n b\u1eaft bu\u1ed9c, BCTC c\u00f2n ph\u1ea3i \u0111\u00ednh k\u00e8m b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n khi n\u1ed9p. V\u00ec v\u1eady, k\u1ebf to\u00e1n tr\u01b0\u1edfng n\u00ean \u0111\u1eb7t h\u1ea1n ho\u00e0n th\u00e0nh n\u1ed9i b\u1ed9 s\u1edbm h\u01a1n h\u1ea1n ph\u00e1p l\u00fd, d\u00e0nh th\u1eddi gian d\u1ef1 ph\u00f2ng cho \u0111\u1ed1i chi\u1ebfu, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ki\u1ec3m to\u00e1n n\u1ebfu c\u00f3.<\/p>\n

Nh\u00ecn t\u1ed5ng th\u1ec3, 7 l\u1ed7i tr\u00ean \u0111\u1ec1u c\u00f3 m\u1ed9t \u0111i\u1ec3m chung: d\u1eef li\u1ec7u kh\u00f4ng \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t li\u00ean t\u1ee5c m\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c ki\u1ec3m tra khi l\u1eadp BCTC. Do \u0111\u00f3, c\u00e1ch l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3 kh\u00f4ng ph\u1ea3i l\u00e0 ch\u1edd \u0111\u1ebfn cu\u1ed1i n\u0103m m\u1edbi r\u00e0 so\u00e1t, m\u00e0 c\u1ea7n x\u00e2y d\u1ef1ng quy tr\u00ecnh ki\u1ec3m so\u00e1t t\u1eeb ch\u1ee9ng t\u1eeb, h\u1ea1ch to\u00e1n, \u0111\u1ed1i chi\u1ebfu \u0111\u1ebfn kh\u00f3a s\u1ed5.<\/p>","protected":false},"excerpt":{"rendered":"

L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh l\u00e0 qu\u00e1 tr\u00ecnh t\u1ed5ng h\u1ee3p, ki\u1ec3m tra, tr\u00ecnh b\u00e0y s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p th\u00e0nh m\u1ed9t b\u1ed9 b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh. Quy tr\u00ecnh th\u1ef1c t\u1ebf th\u01b0\u1eddng g\u1ed3m: kh\u00f3a s\u1ed5 v\u00e0 ki\u1ec3m tra d\u1eef li\u1ec7u k\u1ebf to\u00e1n, th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n cu\u1ed1i k\u1ef3, \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0, […]<\/p>\n","protected":false},"author":6,"featured_media":53071,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[165],"tags":[100],"class_list":["post-2637","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bao-cao-hoach-dinh","tag-bctc"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/2637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/comments?post=2637"}],"version-history":[{"count":4,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/2637\/revisions"}],"predecessor-version":[{"id":53072,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/2637\/revisions\/53072"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/53071"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=2637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=2637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=2637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}